This discussion clarifies reporting requirements for Clause 20(b) of the Form 3CD tax audit report concerning employee contributions. It confirms that only the employee's portion of the contribution, not the total challan amount (which includes employer contribution), should be disclosed in the 'Actual Amount Paid' column.
06 February 2023
I want to know that in clause 20(b) of form 3CD of tax audit report employees contribution is needs to be declared but in column "The actual amount paid" what amount would be disclosed
1. Total contribution amount including employer contribution i.e Challan Amount. 2. Amount in respect of employees contribution